2007 (3) TMI 742

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..... case of Shilpa Color Lab and Ors. v. CCE by Final Order Nos. 10 to 18/2007 dated 30.10.2006. The appellants were using inputs for photography. Revenue has proceeded to levy Service Tax on the consumable inputs used in the photography. This particular issue was considered by this Bench in the case of Adlabs v. CCE, Bangalore by Final Order No. 62/2006 dated 16.1.2006. However the Commissioner (A) h .....

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..... ery issue was subject matter of consideration by this Bench in the case of M/s. Shilpa Color Lab and Others (supra). The latest Board's circular as well as the Apex Court judgment has been considered and detailed finding recorded with regard to the non-applicability to the facts in issue. In view of the issue being settled in assessee's favour in terms of the cited judgment, we do not find .....

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